I make and sell smaller items that I want to make for the fun of it. Mostly I used my fabric and batting scraps but
I do estimate the cost of those when i set a price because I did pay for them once. The shop I take them to is a small town very nice consignment shop where the owner artfully displays the antiques and collectibles along with hand made items. She charges 30% of sale price for her consignment fee. My prices aren't set too high because they wouldn't sell otherwise and I just need to get the cost of materials back and some extra for buying more fabric or tools for me. And I have gotten requests from customers who have bought my things to make them something else. A table runner of 16x32" costs me about $8-10(all my fabric and batting is bought for 30-40% off) and I sell for $25. So after commission I take away $17.50 which I'm happy with. It's not that I don't value my time, it's that I do value doing what I'm passionate about and that's sewing and creating beautiful things during my retirement. And I make too many to give all of them as gifts or keep for myself so some are donated for raffles and the rest go to be sold.